The piece of equipment above has an estimated useful life of $5$ years and a salvage value of $$10,000.$ Use Straight$-$Line depreciation to complete the table below. $(5$ points$)$

$\backslash$table$[[$Year$,\backslash$table$[[$Year$-$Beginning$],[$Book Value$]],\backslash$table$[[$Depreciation$],[$Expense$]],\backslash$table$[[$Accumulated$],[$Depreciation$]],\backslash$table$[[$Year$-$End$],[$Book Value$]]],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,]]$

What is the journal entry for each year depreciation is recorded for the piece of equipment above? $(2$ points$)$